摘要
当前,我国经济发展进入新阶段,公立医院面临新的发展形势,医院会计的公开性和透明度日益突出。政府会计制度的改革和实施将使医院的财务和会计工作更加顺利,有助于提高会计核算效率和质量。基于此,探讨政府会计制度的变化与创新,分析政府会计制度对公立医院会计核算带来的影响,提出政府会计制度下优化公立医院会计工作的策略,以供参考。
At present,China's economic development has entered a new stage,and public hospitals are facing a new development situation,the openness and transparency of hospital accounting has become increasingly prominent.The reform and implementation of the government accounting system,will make the hospital's financial and accounting work more smooth,it is helpful to improve the efficiency and quality of accounting.Based on this,this paper discusses the change and innovation of government accounting system,analyze the impact of government accounting system on public hospital accounting,put forward strategies for optimizing public hospital accounting under the government accounting system,for reference.
作者
宫瑞婷
GONG Ruiting(The First Affiliated Hospital of Xi'an Jiaotong University,Xi'an Shaanxi 710061)
出处
《中国科技纵横》
2023年第11期112-114,共3页
China Science & Technology Overview
关键词
政府会计制度
公立医院
会计核算
government accounting system
public hospitals
accounting